Special Inspector General for Iraq Reconstruction
July 30, 2005
Report to Congress
Endnotes
1

1. In this Report, unless otherwise noted, IRRF refers to the $18.4 billion of funds appropriated under Title II of the Emergency Supplemental Appropriations Act for
Defense and for the Reconstruction of Iraq and Afghanistan, 2004 (P.L. 108-106). The
SIGIR’s statutory duties are directly linked to this appropriation, which is funding current relief and reconstruction programs and operations in Iraq. It is distinguished from the $2.475 billion appropriation to the IRRF under the Emergency Wartime
Supplemental Act, 2003 (P.L. 108-11). This appropriation is identifi ed in this Report as
IRRF (2003).
2. SIGIR Report No. 05-011, issued July 26, 2005
3. SIGIR Project Assessment Report No. PA-05-001, issued July 25, 2005
4. USAID Report E-267-05-003-P, issued June 29, 2005
5. SIGIR Report 05-011, issued July 26, 2005
6. SIGIR Project Assessment Report PA-05-001, issued July 25, 2005; and SIGIR Project Assessment Report PA-05-002, issued July 25, 2005
7. SIGIR Report 05-010, issued July 26, 2005
8. SIGIR Project Assessment Report PA-05-001, issued July 25, 2005; and SIGIR Project Assessment Report PA-05-002, issued July 25, 2005
9. SIGIR Report 05-007, issued April 30, 2005
10. SIGIR Report 05-011, issued July 26, 2005
11. Khalilzad, Zalmay. Statement. DoS Website. July 13, 2005 http://usinfo.state.gov/mena/Archive/2005/Jul/13-526072.html
12. Associated Press. “Offi cial: Iraq Should Lead Construction.” July 18, 2004.
13. Iraqi Strategy Review Board, Republic of Iraq Ministry of Planning and Development
Cooperation. Iraq National Development Strategy (Draft). June 30, 2005.
14. Offi ce of the Special Inspector General for Iraq Reconstruction, Report Number 05-
007, “Administration of the Iraq Relief and Reconstruction Fund Contract Files,” April
30, 2005
Offi ce of the Special Inspector General for Iraq Reconstruction, Report Number 05-
008, “Adminsitration of Contracts Funded by the Development Fund for Iraq,” April
30, 2005
15. Qui tam is an abbreviation of a Latin phrase that translates “Who sues on behalf of the King as well as for himself.” The qui tam provision of the False Claims Act allows private citizens who know of people or companies that are defrauding the government to sue on the government’s behalf and share in the proceeds of the suit. Citizens who bring these causes of actions are called qui tam relators or whistleblowers. 31 U.S.C. §
3729 et seq.
16. Vested funds are Iraqi funds confi scated, under an Executive Order, from bank accounts held in the name of the Government of Iraq and its various agencies and instrumentalities. See International Emergency Economic Powers Act (IEEPA), 50
U.S.C. §§ 1701 et seq.
, as amended. The IEEPA provides that “all right, title, and interest” in the seized property shall vest in any agency or person the President designates. The President issued two Executive Orders in 2003 directing that certain
Iraqi assets should vest in the U.S. Treasury. See Confi scating and Vesting Certain
Iraqi Property, Exec. Order No. 13290, 68 Fed. Reg. 14307 (Mar. 24, 2003), Executive
Order Blocking Property of the former Iraqi Regime, its Senior Offi cials and their
Endnotes
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Special Inspector General for Iraq Reconstruction
July 30, 2005
Report to Congress

Family Members, and Taking Certain Other Actions, Exec. Order No. 13315 of Aug.
28, 2003, 68 Fed. Reg. 52315 (September 3, 2003).
17. Seized funds consist of Iraqi state- or regime-owned cash, funds, or realizable securities that were found and seized by Coalition Forces in Iraq as an occupying force in accordance with the laws and usages of war. The President, in his delegation of authority to seize these assets, directed that the seized funds be used “only to assist the Iraqi people and support the reconstruction of Iraq, consistent with the laws and usages of war.” See Memorandum from President George W. Bush to Secretary of
Defense Rumsfeld (April 30, 2003).
18. The Development Fund for Iraq was established by the United Nations and the
Coalition Provisional Authority to fund relief and reconstruction efforts in Iraq. It includes (1) deposits from surplus funds in the U.N. “Oil for Food” program, (2) revenues from export sales of Iraqi petroleum and natural gas, (3) international donations, and (4) repatriated Iraqi assets seized by the United States and other nations. See Coalition Provisional Authority, Regulation No. 2, The Development Fund for Iraq , §3, as amended (June 15, 2003), available at http://www.iraqcoalition.org/regulations (last visited July 18, 2005).
19. Commission on Public Integrity, CPA Order No. 55, January 27, 2004; System of Iraqi
Inspectors General, CPA Order No. 57, February 5, 2004; Board of Supreme Audit,
CPA Order No. 77, April 24, 2004.
Special Inspector General for Iraq Reconstruction
July 30, 2005
Report to Congress
Endnotes
3

Endnotes
4
Special Inspector General for Iraq Reconstruction
July 30, 2005
Report to Congress